https://www.taxtmi.com/caselaws?id=373632 The Tribunal partly allowed the Revenue's appeal by upholding the deletion of additions concerning the licence fee and share capital. However, the issue of unverifiable advances was remanded back to the Assessing Officer. The Tribunal also upheld the deduction under Section 80-IB for Self Cenvat Credit but disagreed with treating the excise duty refund as a capital receipt. en-us Mon, 14 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 08:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373632 The Tribunal partly allowed the Revenue's appeal by upholding the deletion of additions concerning the licence fee and share capital. However, the issue of unverifiable advances was remanded back to the Assessing Officer. The Tribunal also upheld the deduction under Section 80-IB for Self Cenvat Credit but disagreed with treating the excise duty refund as a capital receipt. Case-Laws Income Tax Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373632